R.I. Gen. Laws § 44-13-31: Hearing on application by corporation.

Any corporation aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the tax or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the tax lawfully due together with any penalty or interest.